Statement of tax determination u/s. 73(3) of CGST Act cannot be treated as valid GST SCN

Soidur Rahman Vs State of Assam (Gauhati High Court) Gauhati High Court held that statement of tax determination under section 73(3) of the CGST Act does not substitute the proper SCN required under Section 73(1). Further, passing of an adverse order without opportunity of personal hearing is against principles of natural justice. Facts- The petitioner was issued a Summary of Show Cause dated 12.12.2023 in GST DRC-01 for the tax period from April 2018 – March 2019 along with an attachment as regards the determination of tax. It is the case of the petitioner that as there was no proper Show...